The resolution, introduced on March 4, 2025, by the Legislature of West Virginia, calls upon Congress to convene a convention of the states under Article V of the U.S. Constitution. This convention would be specifically limited to proposing an amendment to repeal the Sixteenth Amendment, which grants Congress the authority to impose and collect income taxes. The resolution emphasizes that this application is part of a broader effort, aligning with similar applications from other states, to reach the two-thirds majority required to compel Congress to call such a convention.

Additionally, the resolution states that West Virginia, along with other states, may pursue legal action in federal court to ensure Congress fulfills its constitutional obligation to convene this convention. The resolution also mandates that copies be sent to various federal and state officials to garner support for this initiative. Overall, the aim is to initiate a significant constitutional change regarding federal income taxation.